Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Disallowance of excess claim of remuneration to the partners claimed - nature of income - interest on FDR - the interest on the FDR has direct nexus with the business activity of the assessee - no additions - AT
Disallowance of excess claim of remuneration to the partners claimed - nature of income - interest on FDR - the interest on the FDR has direct nexus with the business activity of the assessee - no additions - AT
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